Abrasive tools of the type commonly referred to as sanding blocks are known in the prior art in two basic configurations. One type uses an etched metal abrasive bonded to the bottom surface which is quite durable and long lasting. The other type of sanding block utilizes a base which is wrapped with sandpaper. The sandpaper is less durable but can be changed frequently allowing flexibility as to the fineness or coarseness of the sanding. It would be desirable to have the flexibility to use either an etched metal abrasive or sandpaper but this has not been possible in the prior art. The edges of the metal abrasive surface are usually so sharp that they would cut through a piece of sandpaper on the block. In the alternative, a block designed to accept a piece of sandpaper will have a loose fitting handle when the sandpaper is not in position and thus be difficult and clumsy to use. My invention overcomes these problems with the design of a new and special sanding block designed to accomodate both etched metal abrasive and, if desired, sandpaper at the same time.